https://www.taxtmi.com/article/detailed?id=12165 The Tribunal held that differing printed MRPs on identical consignments imported through different ports do not, without evidence of uniform resale price, establish undervaluation for levy of additional duty. It emphasized that MRP may legitimately vary by place of importation and other factors, and that demands for differential duty issued without challenging or modifying the original self assessed Bills of Entry through appropriate reassessment procedures are unsustainable. en-us Sat, 23 Dec 2023 10:12:24 +0530 Sat, 23 Dec 2023 10:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12165 The Tribunal held that differing printed MRPs on identical consignments imported through different ports do not, without evidence of uniform resale price, establish undervaluation for levy of additional duty. It emphasized that MRP may legitimately vary by place of importation and other factors, and that demands for differential duty issued without challenging or modifying the original self assessed Bills of Entry through appropriate reassessment procedures are unsustainable. Articles Customs - Import - Export - SEZ Sat, 23 Dec 2023 10:12:24 +0530 https://www.taxtmi.com/article/detailed?id=12165